First Home Plus scheme
90 First Home Plus scheme
A provision of Division 1 of Part 8 of Chapter 2 that, immediately before 1 January 2012, applied in respect of the following transactions and instruments continues to apply in respect of those transactions and instruments in the same way as it applied before the amendment of that Division by the Duties Amendment (First Home—New Home) Act 2011—
agreements for sale or transfer entered into on or after 4 April 2004 but before 1 January 2012,
transfers that occur on or after 4 April 2004 but before 1 January 2012,
transfers that occur on or after 1 January 2012 that are made in conformity with an agreement for sale or transfer referred to in paragraph (a).
This Act’s bill:Explanatory memorandumSecond reading speech
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